2008 (2) TMI 703

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...., for the Appellant. Shri Vinod Awtani, C.A., for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  The respondents herein claimed certain deductions such as Trade discount, deduction on account of Freight and Octroi, Sales Tax, T.O.D. etc. The Dy. Commissioner allowed various deductions except the cost of transportation charges incurred. Appeals were filed before ....

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....he Commissioner (Appeals) accepted the submission of the assessees and hence accepted the claim for deduction towards freight charges incurred from the depot to the buyers' place. Hence these appeals by the Revenue. 2. We have heard both sides and perused the records including show cause notices issued to the respondents. The notices state that the respondents claimed deductions in the inv....